Maryland Assessment Procedure Manual

Category:Assessment Records
Category No.:045
Subject:Assessment Roll
Subject No.:010
Topic:Credits Against Taxes
Topic No.:20
Date Issued:5/14/1980
Revision Date:5/1/1988

All accounts listed on the assessment roll are required to be properly marked for public reference whenever any action by the local government gives a credit against all or part of the tax liability pursuant to Title 2-211 of the Tax-Property Article. This would include Payments in Lieu of Taxes; other credits as allowed by Title 9-205, 9-209, and 9-210; and properties held in the name of the local government for economic development purposes such as those financed through MIDFA. This does not, however, apply to credits issued under the Homeowners', or Renter or Homestead Tax Credit Programs.​